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Mexico
Labeling requirements for beverage alcohol products (beverages with an alcohol content between 2% and 55% by volume) are outlined in Mexican regulation NOM-142-SSA1-1995. Labels must include the following information, in Spanish:
Please note that the name, type, and content of the product must be on the principal label of the product. All other information may be placed on any other label. Specifically for wine coolers and other similar products:
Specifically for brandy products:
Upon request by the Ministry of Economy, the Mexican importer may be required to provide information on the producer of the beverage, including the producer’s name, address, etc. The following is a list of the documents that must be presented in order for the imported product to be released from the Mexican Customs authorities.
The following steps are required of importers in Mexico who are seeking to import beverage alcohol from abroad. U.S. exporters are advised to obtain the services of an experienced and reputable importer (through various sources, including through the U.S. gricultural Trade Office in Mexico City) who will import their products into Mexico. The information below is provided in order to help exporters understand U.S./Mexico trade requirements. Importers of beverage alcohol products must first register in the Registro Federal de Contribuyentes (Federal Taxpayers Registry or RFC), before commencing business. This process is to be completed with the Servicio de Administración Tributaria (SAT). Importers must subsequently enroll in the “Padrón de Importadores” (or Registry of Importers) and also in the “Padrón de Importadores de Sectores Específicos” (Registry of Importers in Specific Sectors). This last requirement is applicable to importers of various products, including wines, spirits, beer, cigarettes, and denatured alcohol products. For enrollment in the “Padrón de Importadores”, importers must apply online, at http://www.aduanas.gob.mx, filling out the application titled “Solicitud de Inscripción al Padrón de Importadores”. In order to complete this process, the importer is required to have an advanced electronic signature issued by SAT and an active RFC. The importer will also be required to register all of the Customs brokers that will clear shipments on their behalf*.
After enrollment in the “Padrón de Importadores”, the importer should proceed to register in the “Padrón de Importadores de Sectores Específicos” by filling out the SAT registration form as well as submitting company documents attesting to the company’s establishment (e.g. act of incorporation), a copy of the requestor’s ID, and a power of attorney, if applicable. Mexican law permits only customs brokers to file requests for the clearance of goods through Customs. Clearance is done electronically, through a system called SAAI-WEB. Customs brokers must submit a Pedimento de Importación (Import Declaration) to Customs through the SAII-WEB system. The Pedimento is then validated by Customs. Once the Pedimento is validated, the customs broker pays all applicable duties and taxes on behalf of the importer. The Pedimento is then presented to a Customs official who reviews the documentation and approves/disapproves it. An inspection may be done subsequently (these are done on a random basis) and then final clearance is granted. Importers of industrial alcohol must register in the “Padrón de Importadores” (or Registry of Importers) as well as the “Padrón de Importadores de Sectores Específicos” (Registry of Importers in Specific Sectors). Importers should follow the same steps as those listed in the Licensing section, above, for registration procedures. Labeling for denatured alcohol packaging must be in accordance with NOM-050-SCFI-2004, which requires the minimum following information:
According to Mexican import laws, the importation of denatured alcohol is exempt from duties ONLY when the importer has a written declaration certifying that the goods have not benefitted from the U.S. Sugar Reexport Program. In the case where this declaration is not present, the standard duty of 10% + 0.36 applies. For more information on taxes and tariffs, please refer to the Taxes/Tariffs section below. Importers of tobacco products must register in the “Padrón de Importadores” (or Registry of Importers) as well as the “Padrón de Importadores de Sectores Específicos” (Registry of Importers in Specific Sectors). Importers should follow the same steps as those listed in the Licensing section, above, for registration procedures. Labeling for tobacco products is regulated by the recently passed Ley General Para el Control del Tabaco (General Law for Tobacco Control); however, the implementing regulations for this Law have not yet been issued. As such, the Ley General de Salud (General Health Law) will stay in effect until such date. This law requires that 25% of one side of the package (front or back) contain one of the following health warnings:
In addition, another side must also include another of the above warnings. For information on taxes and tariffs on tobacco products, please refer to the Taxes/Tariffs section below. All alcoholic beverages sold in Mexico are subject to Mexico’s 15% value added tax (VAT). In addition, alcoholic beverages, tobacco, and denatured alcohol are also subject to the Impuesto Especial de Productos y Servicios or IEPS (Special Tax on Products and Services). See below for tax rates.
Most of the information in this guide was obtained from direct contact with various governmental organizations and embassies, as well as online sources. The FAS Attaché reports at: http://www.fas.usda.gov/scriptsw/attacherep/default.asp served as the primary (online) sources used for this report.
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